Normally I would say the ECU is unlikely to be the problem, but in this case it cannot be ruled out. The 87-88 Turbo MTM ECUs were different from the factory, but I believe are interchangeable. Part numbers 89661-14130 and 89661-14131 are interchangeable for sure. For example, if you bought a rebuilt one from Toyota they would spec 89661-14131-84 for both those years.
First make sure you have power (Batt, IGSW) at the ECU connectors. With the IGN on, you should see the main relay energize and get power at +B1 and +B. The check engine light should come on if all the above is good.